HomeMy WebLinkAboutOC1971-0346 - ESTATE OF GERARD-.1JI
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1£«:5t '.iIl attu <!k,hU1Uttf
KNOhT ALL MEN BY THESEPIlliSENTS,that 1,IRENE CAl1P
GERi\RD,of the Borough of Charleroi,\vashington County,Pennsylvani ,
being ot sound mind,memory and unde=standing,do her~by make,ptibl"sh
and declare this to be my Last Will and Testament,he::eby revoldng
any and all former "Hills by me.:.at any time heretofore made 0
And as to all of my estate,whether re2l,personal
or mixed,OI 'tvhatsoever kind and nature and w:"leresoever situate,I
give,devise and bequeath as follows:
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FIRST:I direct the paynent out of·my estate
of the expenses of my last illness ani funeral as soon as con-
viently possibl~after my decease.
oy estate of 'whatsoever kind and nature and wheresoever sit~late,I
SECOND:All the rest,residue and remainder of
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give,devise and bequeath unto my belc·ved husband,PETER GERARD
t.o have and to hold the same unto !lim,his heirs and aEsigns foreve •
THIRD:JIntheeventthesaidPETER GEI~RD pre
decease me or die simultaneously as a result of a common disaster
ot'die ~vithin a period of sixty (60)days follo"YJing .the date of my
d~ath,I then give,devise and bequeath myestcte as follmvs:;..
I give,devise and bequea th to noy daughter,~'L\RY LOU I
M.ttTSON one-half (1/2)of my entire estate,teal or personal,and
wl-.erever:.:situate.
I give,devise and bequeath to my rlaughter,11ARY LOU
MATSON,one-half (1/2)of my ~state ,real or personal ondwherever
situate,in trust nevertheless,for my three (3:grandchildren,to'
wit:Em'lARD G.}1ATSON,NANCY LOU MA.TSO::-1 and CAI:OL LEE ~1.A.TSON.
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I authorize and empouer my Trustee
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III,
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above named to serve without bond posted or any othe=security I
ordinarily required despite any pr07ision ccntained in t~e Fiduciarj
Act of 1949 or any other legislation.
money at interest in any banking in3titutior.satisfa::tory to her an
FIFTH:I dire.::t that 110y Truste2 may deposit s ,
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'should there be any real estate des-::ending'to her as Trustee,I
hereby authorize her to sell at·pri7ate or I=·ub1ic sale,to €}{:change
or to lease for any period of time ~ot beyo~d the period of said
trust any real or personal property and to give options for 'sales,.
exchanges or leases upon such terms and conditions as she de<;cis.:::
,
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proper.
SIXTH:I direct my Trustee shallue alltl10rizeJ
to allocate receipts and expenses t::>principal or income or partly
to each as my said Trusteemaydeern:proper in her 801e disc'retion.
SEvENT'tI :I authorize and direct that my Trustee
'above named shall at her discretion use both Income and principal
"of said trust for the purpose of education and in time of need or
emergency for'maintenance and that these pa:Tffients shall be '\,"ithout
the intervention of a guardian and the rece:"pt of such person as
may be selected by my Trustee to disburse the same shall be suffici nt
quittance.
EIGHTH:As each of my.said grandchildren reach
I nominate,constitute -anq appoint 'PE.TE:R
the age of tTt7enty-one (21)years,the Trustee is her.eby a".lthorized
pay/ilis or her share to said person.
NINTH:
GERARD)Execut!i1:b:of this my Last ~all and ':'estament.In the
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the said PETER GERARD predecease me)I nominate,constitute and
c1IDPoint H.:\RY LOU Ml\TSON,Executrix of this my Last 1iJill and Testa-
'ment and direct that neither shall be required to enter security in
any jurisdiction in which t~ey may act.
IN HITNESS m-IEREOF,I,have hereunto set my hand and
seal this y 3 day of October,in the year of our Lord.One
I,
t
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Thousand Nine Hundred Sixty-three (1963).
signed,sealed,published and d~clared ~y the said
I::lENE CAMP GERARD,as and for her Last 'In-II and Testatne-:1t,in the
p::esence of us,~A1ho,at her request,in her presence and in the
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p::esence,of each other,all being present at the same time)have
hereunto subscribed our names as witneases.
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Affibnutt (@f iExrrutnr (@r Ar.mtntstrntnr
&3-7/-,3r.f~t;tatr of 'rnnuylnania,tUB:
C!1punty of lIau~ingtnn \
Personally before me,the undersigned authority,a NQ.t.a.r.:>:P.:\J.P..l.:i.$;;_..in and for said
County and State,appeared M.A.B:X ~.Q.Q MAT..§.Q ~e who,being duly
sworn according to law,deposes and says that 5 he is the executor~Jrod~of the estate of
....................1.REN.E CAMP.GE.RARD.deceased,tl-.at the forego:ng schedules constitute a
complete inventory and appraisement of the real and ~ersonal estat~of..J.RENE C.AMP.GE.RARD.,
deceased,except real estate outside the Commonwealth of Pennsylvmia;that the figures opposite each item
of real and personal estate in the foregoing schedule-s are determ:ned and state d by the undersigned to
be the fair value of said items as of the date of the decedent's death,Jased upon a just appraisement of each
item made by the above named Executor AdministrEtor.
Sworn and subscribed before me this....r;J)!J::!......l m J w .-L-
VIRGNIA c::~J!2/p..:..i~QL..~..191;;;.,,/.L{..7·~;,r=:;~i~;;:~t~;···········~~";:.':::::~~z&d.········~NSTRUCTl0NS
1.An inventory must be filed within three months dter appointIEent of personal representative.
2.A supplemental inventory must be filed within thirty days of di~.covery of additional assets.
5:1 Original and 2 Copies and 2 RCRI-34,Under SlO,OOO;1 Original and 2 Copies and 2 RCRI-33,
Over $10,000,including Copy of Will;1 OriginEl and 3 Copi-es and 2 RCRI-33,Over $50,000,in-
cluding Copy of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COPY
Act of 1947 P.L.513 SeC.5.2,72 :E'.S.4844.2
lIuurutnrg null1\pprni.!lrmeut (f the goods tI.nd chattels,rights and credits which
were of lRENE GAMP.GliRARD l:zte of .~.Q.:rJ!1\g,h Q.f 9.h~.r..l§.r..Q.L ..
Washington County,Pa.,taken and made in conformi~y with the a@ove affidavit.
DOLLARS CENTS
REAL PROPERTY:
All that certain piece or parcel of land si tuatl
in the Borough of Donora,Washingt3n Countr~Penn-
sylvania,which the deceased,Irene Camp Gerard,
owned an undivided one-half interest along with
Amber Eugenia Nuttal as set forth in the Adjudicatio
and Decree in the Estate of Sarah Melverne Iiams at
No.291 of 1963 A.A.in the Orphans'Court of
Washington County,Pennsylvania.The Adjudication
and Decree is recorded in Deed Book Volume 1176,
Page 122,($5,000.00)2,500 00
2 lJO 5[.
'lid"()N~":)NIHSVM
S'711~\:i 0 'i JL SI~311,NIU~'~'i 'l~),~sntJ
,.
IN THE COURT OF COMMON PLEAS OF WASHING~ON :OUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:ESTATE OF IRENE CAMP ,
)
)No.63-71-346
GERARD,Deceased.)
FIRST AND FINAL ACCOJNT
OF
MARY LOU MATSON,
Executrix
SCHEDULE A
PRINCIPAL -REALTY
I Page 1
1I
Page 1
Page 2
Gross Estate
SCHEDULE B
PRINCIPAL -PERSONALTY
SCHEDULE C
INCOME -PERSONALY
$2,500.00
0.00
0.00
Disbursements
NET BALANCE
Page 3 2,451.20
~o
$48.'4-0
·"
ESTATE OF IRENE CAMP GERA[D
SCHEDULE A
PRINCIPAL -REALTY
All that certain piece or parcel of land situate ln the
Borough of Donora,Washington County,Fenn~ylva~ia,which the
deceased,Irene Camp Gerard,~wned an ~ndivided one-half interest
along with Amber Eugenia Nuttal as set forth in the Adjudication
and Decree in the Estate of Sarah Melv~rne Iiam3 at No.291 of
1963 A.A.in the Orphans'Court of Washin&ton '=ounty,Pennsylvani~~
The Adjudication and Decree is recorded in Deed Book Volume 1176,
Page 122.
$2,300.00
SCHEDULE B
PRINCIPAL -PERSONAlY
NONE
NONE
-...
SCHEDULE C
INCOME -PERSONA~TY
-2-
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ESTATE OF IRENE CAMP 3ERARD
DISBURSEMENTS
ADMINISTRATIRVE EXPENSES:
Russell Marino Letters Tes~amentary 13.';0
Washington Co.Reports Estate Notice l8.tJO
Valley Independent
Herman J.Bigi,Esq.
Herman J.Bigi,Esq:
Mary Lou Matson
Russell Marino
TOTAL
PREFERRED DEBTS:
Estate Notice
Preparation of 3state
deed
Counsel fees
~iduciary commission
25.00
125.00
125.(0
5.:0
$326.(0
Harold L.Schrock
Kurtz Monument Co.
Charleroi-Monessen
Hospital
Arthur Paluso,M.D.
Monongahela Cemetary
Olga O.Woodward,
Recorder
TOTAL
GRAND TOTAL
Funeral Expense~1,665.00
Grave marker 290.aO
Balance due on rredicare
Part B charges 15.36
Expenses of last illness 29.84
Interment 100.OJ
1%transfer tax on sele of
property to Amber E.Nuttal
et.con.25.0)
$2,125.20
$2,451.20
,
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COMMONWEALTH OF PENNSYLVANIA )
)SS:
COUNTY OF WASHINGTON )
Personally appeared before me.the undersigned authority,
MARY LOU MATSON,who,being duly sworn according to law,deposes
~and says that the facts contained in ths foregoing First and Final
Account of Mary Lou Matson,are true ani correct to the best of
her knowledge,information and belief.
,.
SWORN TO AND SUBSCRIBED
before me thiSI(~b~day of
January,1976.
~~-.~~UbliC
WaShington County Reports
Washington~Pennsylvania
tPUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
_In :ompliance with the Newspaper Advertising Act of May 16,1929,
7 ....J.1734 S~c.3,part-graphs (3)and (25).
COUNTY OF WASHINCTON}ss
STATE CF PENNSYLVANIA •
Per;onally appeared before me,a Notary Public in and for said County
and Com:nonwealth,CEARLES C.KELLER,who,being duly sworn,deposes
and says:that he is the Editor of the WASHINGTON COUNTY REPORTS,
t1.e officiBJI legal periodical for said Washington County,published weekly
l:.av,ing it;place of busiress at Washington,Washington County,Pennsylvania,
and is acting as its agent in this behalf;that the said WASHINGTON
COUNTY REPORTS ""as established on March 31,1920,and was designated
as the ofF:ciallegal publication for Washington County,Pennsylvania,by order
of tlIe se'\.ieral courts of s3id County,dated November 11,1920;that the printed
mti:e or -adve·-tisement attached hereto is a copy of a notice or advertisement,
e;cactly af.prir;ted or pUJlished,which appeared in the said legal periodical in
its rOlgula:issues on the following dates:
............::!.~.~~~??..}.?..L..?..~.!~.?..?..~.
Estate Notlt:es
The Regis:eJ of Wills has granted
letters,testamettc.ry cr of administration,
in the foIlowin;estate-so Notice is hereby
gh:n to all perMng :ndebted thereto to
ma.'Ce payment wi:h~delay and to those
having claim!()cf"cemands to present
the::n for settlemEIlt tJ the Executors or
Ad.:ninistrators or thei:Attorneys.
••••••.1 ••••••••••
GERARD,IRENI C"MF',Dec'd.
Late of30rcugh O':Charleroi..Washington
:.'C'ounty,'Penr3.'
"Executrix:Mary LOJ Matson,3'06 Oakland
Avenue,Challeroi,.'e..15022
.!l.ttorneys:Bigi !.NjElenyzer,411 Washing·
t~n AvenJe,:hcrlelJ',Pa.15022
tEat the dfimr:or the corporation in behalf of which he is acting is not
icte:restedJ in tte subject matter of said notice or advertising and that all of the
.n,gation.of ""orlFKlam ""th,'j!!)~'"ond cl>..-,~publi,"""
are ~e...t2..iaJlCd..:zit:.tt~
~-ditor
Swom to and ..subscribe.}before ~_-=::=,.<=--
#.2,tb day ~f J.::J.P.J ;,19.1.?..
.....Ld..~~'t:!-:~It:..~.L/ I (Notary Public
1./yO')SEFHINl!T.SCI:\l'ilANNA
..t,Washington Co.Jotary Publi·:,Vla~hlng _n,
My ComnisSion Expi-es July.l,1978
"
Proof of Publication of Notice in The Valley Independent .l
\,..
411 washington Avenue
STATEMENT OF ADVERTISING CO'STS:
Bigi and Me1enyzer,A~torneys at Law
day of
.J~My
6:10,17,24.
COPY of NOTICE
['TLettef-s;;At.ettr~!"t~i oli the;:estat~:Ire!!!..'9am~,~er~rd,lat.e.liI5'.t~e..,,'~'OrO,Ugh,.:i.~,Of,.~~C,.!larlerOl'~ash,"g!On~-Coun.t.'~'oe~eased,~ailiri9);oeelJ![grantEii:l I:!X ,the,\Registe[jl.6fWills~wash,"gton'·CburitY5.n§fiCe~i~Jhe-h:e~ento'
'allTperso,os il)d!!b.!e~t.o,",saI«!..estatetci'm'aKe~mediate,lpaym~.@\..and,_
to thosetia)!irlg,'Sfail'T]~.agal!.'~t the
same ito\present thE!rn J without
,delaY .to",Mifry'L2~"Matson,"executor,'3060aklana Avenue,.
Charleroi,WaShing!or:!~:C;o.,
Penna.'Bigi &Melenyzer,at-
'torney,411 Washington Avenue,
Charleroi,Penna.
Under Act No.587,Approved May 16,1929,P.L.1784,
as amended by Act No.51 of April 24,1931,P.L.67
State of Pennsylvania }k)
Ccunty of Westmoreland ss:
Pe"sonally appeared before m~~.b~~~.~!.9.~~~~Y.,..~~P.~~~~~6f the Valley InC:ependent,who being
du y sworn,deposes and says that The Valley Independent is a daily neNspaper of general circulation in
Fa'Jette,Washington and Westmoreland counties,Pennsylvania,and elsewhere,I=ublished in the City
of Monessen,Westmoreland County,Pennsylvania,that jr was established June 2f,1902,since which
da;e The Valley Independent has been regularly issued in said count}',and that a copy of the printed
no~ice or publication is attached hereto exactly as the same was printed and published in the regular
editions and issues of The Valley Independent on the fol owing dates,J~n~.)..Q.,..+975 .
.......................,J:~~~.XL~.~~.~.4.,.."~~T~, .
Affiant further deposes and says that he/ft is auth::>rized to verify the foregoing statement unde'r
oath,QPd~~j.j~~·~?flot intereste~in the subject matte.r d the aforesaid notice or ad~erti.sement,and
that all1m~tWl~n the foregOing statements as to time,place and character of publication are true.
I~~~.
Sworn to and subscribed before me this ~?~.~'.."
..~..~/;;.,9 7.5:/..'.'.'.
.~':'/"~I:EW1S."~~~Sni~.ALA~,~~~~TY JNotary~m:i~.WESTMORE ,.
'IA'1 COMMISSION tXP1RES JULY 17,1978ex~ires Msmbet,Pe.n~syl!8~i~~~~~~i~n ~fMotarl',
TO THE VALLEY INDEPENDENT,DR.
For publishing the notice or advertisement attached
hereto in The Valley Independent on above stated
dates .
Notary ' .
$13.00
$1.00
Total $14.00
RECEIPT FOR ADVERTISING COSTS
The Valley Independent,a daily newspaper of general circulation,h~reby acknowledges receipt of
the a ~oresaid advertising and publication costs and certifies that the same have been duly paid.
THE VALLEY INDEPENDENT
By .
Washington County Reports
Washington,Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF P(JBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,
P.L.1784Sec.3,paragraphs (3)and (25).
COUNTY OF WASHINGTON}SS
STATE OF PENNSYLVANIA.•
Personally appeared before me,a Notary Public in and for said County
and Commonwealth,CHARLES,C.KELLER,who,being duly sworn,deposes
and says:that he is the Editor of the WASHINGTON COUNTY REPORTS,
the officirol legal periodical for.said Washington County,published weekly
having its place of business at V'v'ashington,Washington County,Pennsylvania,
and is acting as its agent in this behalf;that the said WASHINGTON
COUNTY REPORTSwas established on March 31,1920,and was designated
as the official legal publication for Washington County,Pennsylvania,by order
of the several courts of said County,dated November 11,1920;that the printed
notice or advertisement attached hereto is a copy of a notice or advertisement,
exactly.as printed or published,which appeared in the sllid legal periodical in
.its regular issues on the following dates:
............:!.~.~~~??~.?..!?..~.r.;.?..?..?..
Estate Notices
The Register of WiaIs has grantedlett~s,testamentary or of administration,
i~the following estates.Notice is hereby
glve:a to all persons indebted thereto to
mak~payment without delay and to those
havbg claims or demands to present
then:for settlement to the Executors OF
Administrators or their Attorneys.
•• • •••••• •••• • •••
GEf~ARD,IRENE CAMP,Dec'd.
late of Borough of Charleroi,Washington
....COunty,Penna.
'-5<ecutrix:Mary lou Matson,306 Oakland
Atenue,Charleroi,.Pa.15022
I'1torneys:Bigi &Melenyzer,411 Washing-
ton Avenue,Charleroi,Pa.15022
..---'
that the affiant or the corporation in behalf of which he is acting is not
interested in the subject matter of said notice or advertising and that aM of the
..II..""".of"'"wli"""'t"to th,~,~mod roM,,,,,(J;5 pnhU"tioo
=tro,...•._f:2i~d .....~,._J!Jf~_/
~-----':"~c1itor ____
Sworn to and subscribed before~._---~~~~.-,
E·~..·.t.h"''''.'.'daY ~f J.'~!J.!1~;,19.'1.2 ..............In!d.2.....t':.:-:!:?::~l:~.1t::~,r"..L
Notary Public
.~~JOSEPHINl!T.~)(;II-\IV11-\~'H\IA
. t WaShll1~tol1 Co.notary Public,Wasllllig all,0 _
.['p'lfe"July 1.1978!VIy COlTlmiSSlon ".J
COP1l or NOTICE
..'roof of Publication of Notice in The Valley Independent
Urlder Act No.587,Approved May 16,1929,P.L.1184,
as amended by Act No.51 of April 24,1931,P.'-.67
State of Pennsylvania }
County of Westmoreland ss:
Personally appeared before mJ\~.~~~~.YJ.!.9.~I?~?Y.,..J:;>~~)~~~~6f he Valley Independent,who being
dull sworn,deposes and says that The Valley Independent is '0 daily ne·...,spaper of general circulation in
Far'ette,Washington and Westmoreland counties,Pennsylvania,and elsewhere,published in the City
of M::messen,Westmoreland County,Pennsylvania,that it was establi~hed June 28,1902,since which
dat9 The Valley Independent has been regularly issued in said county.and that a copy of the printed
not ce or publication is attached hereto exactly as the same was printed and published in the regular
editions and issues of The Valley Independent on the following dates,.~..J\-lne..~9.,..+97.5 .
June 17 and 24,1975
••••••••••••••••••••••'•••••••••••','••••••••••••••••••••••,•••••••••0 ••••,••••••••••••
Affiant further deposes and says that he/ft.is authorized to verify the foregoing statement under
oath,ap~;r~c;;~~~~j'~~J1<:it intereste?in the subject matte.r of the aforesaid notice or ad~erti.sement.and
tho-:-all allegat10n~n the foregoll1g stCltements as to time,place and character of publication are true.
fJ /~/61~ltMA-<ll~:'
Sworn to and subscribed before me this .....~~~.h:....._....-.
•-Lettei-·s.(Je~Ja'Tentary,on .the
estatk'of.lrene.cam(J,Gerard,lat~."Of/jile ,..BorOUg"'o·f(!;~arlerol,':wa~tiingt<in.,,:County,~f~eceased,.Haliin'ge 'been '.-gra,nte9 .:;:.bY t~.e.iRegist~r,.Of WJlIs:."Pf.W~.sJ'i.ngton,.count:.,>,·n·otic;eishere~y;,gl~en to
aIlI(Jerson's Iln·d~~t,ed.,to sa!d estate;,omake,ilT)!T'ed~at~.paYITle.nt,and
10 tho.se haVlng:clalm!>agal!'l~t,th_e,same'1o',preseht,the.!'"Without,
'delay .to Mary LoU,.Matson,!e)(ecutor,306':Oak_land~Avenue,.
,Charleroi,•Wilshingtorl"'c;:o.,
'Penna:Bigi"'&'Mele_nyzer,at·.
·'''..·.nev..,,·4.n w.ashing.ton Avenue,
:~!,arle!di:pen.,a..''"6:10;1;,24
~.'.'''..:.'
day of .,9 7.5 ....
/'._'.-""I'"?/lEWIS nJONE3~OTJ\n"RUBOQ {..'/,N~t~ry }.tig~oo~~'viESiMbi~ELANO'coUNTY.
'4'1:COMMISSION eXPIRES JUL~17.1971)
My expi res MBmbtlf,re.nQsytva~i.a~3~~ci.a~i~Il~lNotarl!l~
STATEMENT OF ADVERTBSING COSTS:
Bigi and Me1enyzer,Attorneys at Law
J.!.il Wash;l.ngtqn Avenue
Charleroi.pa.15022
TO THE VALLEY INDEPENDENT,DR.
For publishing the notice or advertisement attached
hereto in The Valley'Independent on above stated
dates ;$13.00
Notary .........,.,.,,..............$1 •00
Total $14.00
REC~gIPT fOR ADVERTISING COSTS
-he Valley Independent,a daily newspaper of general circulation,h9reby acknowledges receipt of
the aforesaid advertising and publication costs and certifies that the same have been duly paid.
THE VALLEY INDEPENDENT
By -.
'In the matter or tee Audit of Account in
(four1 Df IDt.511ingtn!t QIUltl1tu....
.-.-
Estate or ,IRENE CAMP GERARD
"
" .TO THE AliDnIXG JUDGE:
.'
T -63-''71-346',No.,__;....---.J,19--":"-'A.A.
'.
".
our .".th.e 'e;':tc:teo'f lR.'/'5NB'CAMP'GERARD.-"Enter .appearance ror .,.--_
.-.--------'~------:----~---_...:-.:....._----------------
..,.
-..'.BIGI
BY:'
MELE~YZER
,r
N.B.-':Cou~sel shan.by separate p:lper.presc'Jt a concise ~tatement o~=:lch
claim,'....ith sup;Jortin;c::l!cubtion oC :l 1;'interest cllimed..Objections
to an account <lS Wed.sb:J.ll be conci5E1r st:lted in !l.se;J::l.rate p:;per.
Coundl su;;esti"S'proper distribution sblll!ile a.sep:lIate concise StJ.te·
ment in that re;ard.
..:
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,...~.$.,~.,J....~,;<o.,;...-"'v~:·;.t..,"';~I,:;f;;;..i-I''1',;..'oIU,~:...~~,.~·~"'-".....,..l ;r,;;"'~~"""'''''''''')'''''.""\~~;
"u ,,11'111I)r:"1".r"(.~'J c;rJ'1-""'::~~/.1 "11
I.L ~,.'I ~.'," /J U
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""IN Tl:l;orU'IIAN$'COllin'0-,:YlA~)qIH(jTOH COUHTY
~.
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Estato of.•.•••IRE.Np.~e..~P.QE.MBP..
••.•.................................~....,..........•.........................................
•................_.
DOCCUllcd
"No.•~.~;..?!.:.~..~§....o•••••••••••••••••••••••••••••••••~••••••
F:d . "'Mary Lou Matson ..uc lory.....I ••••••~••~~•••••••••••••••••••••••••••••••••••••'e•.,.••••••••
...
Datc of Dafe of
.Decedcnt's dcath..••.••••E~lu:1J.~.r.y.§.2••J.g.?I ~Grant 0f Letters.."•••2f.-.~!!.':.:.y.~.~.z ~2.?.~.
This is the :occou~t tiled in this rstate
If there ha'-'c bccn former accounts filcd in this'estate,.list file numbcr or number ond term .
•.•..............._.........................•................................................_-_,.
Election to take
Undcr or Aaoinst will.kross aut one}
Datc Election Place of;
f'.0/'filed •.••••••~..........................Record .
Nome of surviving spouse....•.....•.•....•.....••••__.
List issuc,where material:
.Did deccdcrt marry after execution of will?(indicate)Yes.No.An:'children bo~n ofte.r execution of wj[f?(indicate)
Yes.No.If answer.yes,name them....•.••....•..••••.•••~••••••••••••••.••••.•.••.••..••:•..•••...•.•_••_•••:••••..•••••..•_.•..•••••••...••...•••~..
-.-_-.....•.....................__..•..............................-_..
Legatees Relationship faterest FiduCiary,Iii deceased or not sui Juris
Mary Lou Matson daughter '1/2 Specific Devise ~
Specific·BeqJest sui juris
(Please note that the three ,grandchildren
the App=...ication Eor Probate .of Will)
e
Edward C.Matson
Nancy Lou Matson
Carol Lee Matson
,"grandchi1d
grandchild
grandchild
l/p Specifi~Devise e
Specific Beq'Jest
1/6 Specific Devise &
Specific Beq'Jest
1/6 Specific bevise &
Specific Beq-lest
were erroneousiy'omittedfrom
'.
,
r".
list,if c~~('ptions to obove:Ad~cmcd:Revoked:LOr,5cd:.Aboted:Give Couse:
,I If . I . .f N AI'b1porltaInlestacy,gl\'C acts:.ot pp lca e'
.,
.,
NOlier til inluC'sled po!ties.Hove'all fKHlies.hovinll l'ithc-r v('~,h'd or C(~nlinr)r.I)r inl('r('c,l~on!011 crcdinrs Crlll!J1.·cf
t()nolice ((('wl j'lIko f-.Jo.:;IhH(J~If(ll'h C:SI'eIIUI\(,:~~,I"'l\'l'il(lnc)Il·Cl·IVl·d WIlI.II'I~,")Il~l.·01 til:Idill()'ld Ihe o~Cr''''11
and 01 (011 of oudll?Yes.:xB(rXX
If any cx('('plion 'Jivc r.O\l'.c::.............................................e
FIliI fUpy of I'J·;)!i1c""
Ofl,I (Iqt(~()f fl'Cli Ii,'I)...•••.••~•••••••••,•••••••••••••~.~!.~,~~.~.l.,.•~.~.?~..,.,"_"",..,,,,t.""ttt'"tt'•••••••••••t.t ••••;••••
'I
i "
j
I
(It.)
h ,",1111 ·;ttl'II".1 10 111I~filll\l]of II red"I,JI r';lillc Tu'(1~1~lllrn~..,,:,,;:•
AllI/lli PII,"'II'1l1 fl1wII)11I1 PI'III1·.ilvUlliu rruw,lL'r Illllf'r,iIClII(I~Tw(,Alllolillt $1~Q.:.;\,~..
If 1111.'Will IllClkc~1lll,IMriion of "',Iole ~IJhjl)Lt III CI life-l.".llIlc,aivc n(lfnl)lind hi.rlh dule of lifl)lc.'1l01lt....
..........................................................................................................................................................................................
Civil N~IfIlC';(Jlld 0<1.111:-,-,1,)"of oil \;lIp,lid ,(-redit,)..,;wIll)lIrc klJldly cntilled III 'lillie!.',t')<jl'lher wilh lhl)Wlll\lInls
of ~uch c1l1illl·.;slak whL'lhcr Ih~1 orc udlllincJ Iv lie correcl;ond ",helher Ihc dl.lim i5 dcnied.
NONE
'-.
..
Give rcfetence to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiril1g adj~djcation,and a statement of any other facts deemed necessary for tho:?preparation of the adjudication:
PARAGRAPH THIRD:of the"Last Will and Testament of Irene .camp Gerard provided
that one-half rif the residue of the Decedent's Estate went to Mary Lou '
Matson in trust for·the three aforenamed grandchildren.-All of the grandchildren
are of age,Edward C.Matson being horn on March 9,1948;Nanc·y Lou Matson,
March 5,~950;~and Carol.Lee Matson July 25,1953,therefore,their 1/6th
of the estate would go directly to them.'
$..~.).§.?J.~.?7..
Dolance for distribution pcr account,
liemize any additional debits not shown by account:
Anaddi t ional s'ale of the real estate was made from Mary Lou
Matson,Executrlx.of-the Estate of Irene Camp'Gera'rd~Amber"
E.Nuttal and Thomas Nuttal to Dennis A.Shawley and Patricia
A.Shawley for the consideration of $10,500.00.The estate's
one-half interest in this property"was $4,799.75.
Total additional debitS (Add)$..4.)..?~2.:.?.~.
I -
Itemize any additional credits not shown by account:
Pennsylvania Inheritance Tax $236.13
Harvey StuaXt:-filing First and Final Account
$30.00"~.
~ge:hal.f share of Syllinf costs ofhsaid re~l estate $450.25~dlt~o~~l AttoJne s c mls Ion t at I ~z ot 1 196 38ota0dltlonolcredits(SubtraeS 4,7g9.75 or $2~0.aO $,.
Addi tional Fidicuiary Commission o'f 5%or
Dolonce for distribution .,$240.00
$.1§;:.1Q -
•
If balance for distribution is not in cash,.list each item held in kind,giving appraised Value (or distribulion Value);
I
t,,;:~"·__·~
,.,...?
I.,'\-t~,I~"/.,•
,.
.'.
If !"(fillil)'[xcmptillll cillinwd Ly I't'liliurl,{live "llIcc of 1~1'l;(lld:NgJ !~J?p';I.J.o;1fJ?A~.
•If "utlli!)'[xcmplirl/\i~'c1~i,"cJ GO,.(l\HJil,.'.ai~'c IlCJIne,.fclotioll:.hi"011<.1 Lu,b iLr Claim:.:.
list any advancement or dis:ribullOfl on account Ihut has lwcn mode,and "-'01 \He and'amount of same:
Suggested distribution of balance'shown,both as to principal and jncam~,at aching siS'n~d and itemized eleclions
10 toke if':k.ind if IJClluncc is not in co~h:residuary shares beins;stated in pro.;)orllOns:
Mary L::m Matson Residuary Legatee and
Devisee ~1,82S.88 i
Edward C.•Matson Residua-r:y Legatee ar.d Devise;:)$608.63
Nancy .....ou Matson Residuary Legatee ar.d Devise;:)$608.63
Carol .....ee Matson Residuary Legatee and Devise~$608.63
..
.i
•
COUNTY OF \VA5HlhJGTON,55:
C:~MMO:'PV[ALTH or-PENNSYLVANIA.
T.,c above named Fiduciary or rcprcsenlalivr.thereof,
b("in9 (il;ly·$.W.Q.I.\N dolh derosc and !-ay
that the focI:;set fc>rlh in Ihe (('rcgt-in']p.:-tilion arc truc
to the best 'of..h.e:r::kn'l\vlcd<]c and belicf.
.And your pet il ioner '...ill ev,c{proy,cle,
SWO.B.N :to and 5ub-:.cribL'<.l bdcre
I_~.76 ,~..'£'/~~.m~this..U?~..f.:\efoy ·of )J........X.~c::rr..J ~~'..~~;t 'l"I"..
SiJ'Vlllll<'(,f ()ffi(,f'~0 ,,'...~.
T~llc e,f OIl ic l'r ~.9.:t~!.y.R.l,l)?-l~~.
VIRGINIA CI$A,Notary Public
0:(i(e t'~IJi ('·~...N!)f~h.C~.;l~\tt;~i,.\'\Il\:."'-IT.Q:e!"o.t;f.~~l ••~~.~•••••••••••••••••
My Commission Expires April 17.1977
................................'~',".
.,',,.
(.,.)
tL ~'~'I .......••~~... .ttorney..........
.,..'....,~
~,_.,.,..,.,..,-
r\
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~
~
'..
'"
No.••.••...6.3:;.21.-:.3.4.6.•.••..••••..•.••••...••..•..•.
Es~a~e af........•.!!3-.~.~\n?.~AMP GERARD..................................
.........................................................................
Deceased
Fiduciary.•......M~.D~...!:g.~L~i~Lt;.:;.2!L ............•
FETITION SUR AUDiT
FROJ....WHE?E !::::~E~:::NT LEFT A WILL
Cm..:n~el of Fiduciary will submit herewith the'
f~lk""..in:i,in conformity with Court Rules
c~,,~:,:d effective De::ember 3,1951,b.::in·g
r.~:c j,;:::...9:p,aragraph b-c;and divisions
ti.erc.:;::~r:c...·m on p::gcs 23-24.
1.V/ritten proccipes af all Counsel in the
CC5C.
2.Copy of order appointing.Guardian cd
1;;::n,if pcrtinc:'\t.
3.CCo;::.y of Oreer a~pointing Trustee ad
:;~(:;~,if P2t,j~crl~.
4.Prcof of scrvi.ce of above.
5.L~ttcrs Testamentary .or A.dministration
C.T.A or en cll,"st copy of \Vill.
6.Cc ~y of inventory cr.d o~praiscmcnt,
7.Prc~f of advertisement of grant of letters
if not filed with account.
S.Cerlifit:ate of liens in case any of the
ft...nds for distribution are from judiciol
sclc of r.:d c:;totc.
9.S:::;r.cJ c:id itemized elections if uny
c::trj!:n~~;c:1 in kind.
10.-Copy or Federal E!:tate Tax return if es-
tate is subject thereto....
.\
•
,,.
~-to-
~
""
LAW OFFICES
XiX~~~~n
J:iJlti£OCIXXXMG';>XOO-
y...wXX·~K~
HER ""AN J.BIGI
D.K,oIT,-l MELENYZERSalvatoreF.Panepinto
April 29,1976
NOTICE OF FILIN'-}OF AN ACCOUNT
(As required by the Rules of Practiee of the Orphans'
Court of Washington County,Pennsylva:1i3.).
~~rs.:Mary Lou ~'fatson
306 Oakland.Avenue
C11arleroi.,Pennsylvania 16022
1"'1 Re:Estate of IRENE CAMP GERARD
Place of Audit:Third Floor,Court House,Washington,Fennsylvania,..
Date of Audit:May 16,1976
Time of Audit:1:30 p.m.
Dear Mrs.Matson:
I am sending you this letter in order to c Jmply with the rules of the Orphans'
C::n.:.rt of Washington County,Pennsylvania.
The account on the above captioned estatE has been filed in ;he Office of the
R-=gister of Wills of Washington County,Penn3ylvania.On the c::bJve date and time,
there will be presented to the Orphans'Court of Washin.;ton COU:1ty,Pennsylvania,
a petition to audit this account.An heir of the estate,as well as any creditor,is
ertitled to notice of the filing of this petition and audit,and,ShOll::i you so desire,
yeu may appear there at that time.
You are not compelled to appear at the audit,but you may have some questions
on this estate.If you have any questions,plec..se do not hesitate teo write or call me.
I shall be happy to give you any information I can,and wUl do evst·ything I possibly
ca"1 to answer any questions you may have.
Ve ry truly yours,
BIGI &MELE~YZER
.Fil~No.
CE RTIFIED MAIL
RETURN RECEIPT REQUESTED.
Herman J.Bigi
,"
LAW OFFICES
X~~~~PQ"~~~I
~~~X
~XX~~X
HEFMAN J.BIGI
D.I<.~ITH MELENYZER
Aaivatore F.Panepinto
April 29.1~-76
NOTICE OF FILING OF AN :\CCOUl\:T
(As required by the Rules of Practice of thE Orphans'
Court of Washington County,Fennsylvc::n~a).
~.1r.Edward Matson
306 Oakland Avenue
Charleroi.Pennsylvania 15022
In Re:Estate of IRENE CAHP GERARD
Place of Audit:Third Floor,Court fIo,:!se,Wa.shingtol1,Pennsylvania
Date of Audit:May 18,1976
Time of Audit:l:30 p.m.
Dear Mr.Matson:
I am sending you this letter in order to comply w:th the rules of the Orphans'
Court of Washington County,Pennsylvania.
The account on the above captioned estc::te has beEn filed h the Office of the
Register of Wills of Washington County,Pennsylvania.On the above date and time,
there will be presented to the Orphans'Cou:'t of Washington COl:nty,Pennsylvania,
,a petition to audit this account.An heir of the estate,as well as any creditor,is
entitled to notice of the filing of this petitior and audit,and,shculd you so desire,
you may appear there at that time.
You are not compelled to appear at the 3.udit,but you may tave some questions
on this estate.If you have any questions,p~ease do n:>t hesitate to write or call me.
I shall be happy to give you any information I can,ane will do 2 v erything I possibly
can to answer any questions you may have.
Very truly yours,
JHGI &MELENYZER
File No.
CE RTIFIED MAIL
RETURN RECEIPT REQUESTED.
BY:_---,,.............-,:;:""~-----Rennan J.B:'gi
I ---
LAW OFFICES
:xdit'lt-x.«~~~rHlltnH:f>X;;r.Ei~'i~ltX
~~XU;;~~X
HE~A"J.BIGI
D.KE:ITH MELENYZER
Salvatore P.Pan.epinto
Apr!.l 29,lS16
NOTICE OF FILIN:}OF AN ACCOuNT
(As required by the Rules of Practi:e of the Orphans'
Court of Washington ::ounty,P:;nnsylvan~a).
MT!.Nan(;y Avau
R.D.12
22 Bell Rose n~ive
S~""eeney Plan
Belle Vernon,Pennsylvania.15012
]n Re:Estate of IRENE CAMP GERARD
Place of Audit:Third Floor,Court ~0':lse,Wa3hington,Pennsylvania
Date of Audit:May 18,1916
Time of Audit:1::50 p.m.
Dear Mrs.AVQu:
I am sending you this letter in order to comply wit:,.the rules of the OrphansI
Court of Washington County,Pennsylvania.
The account on the above captioned estat:;has been filed in the Office of the
Fegister of Wills of Washington County,Pennsylvania.On the above date and time,
there will be presented to the Orphans!Court of Washirgton County,Pennsylvania,
a petition to audit this account.An heir of the estate,as well as any creditor,is
e:1titled to notice of the filing of this petition and audit,and,should you so desire,
yJU may appear there at that time.
You are not compelled to appear at the aL.dit,but you may ha-{e some questions
on this estate.If you have any questions,please do not hesitate to write or call me.
I 3hall be happy to give you any information I ~an,and vlill do everything I possibly
C2n to answer any questions you may have.
Very truly lours,
BIGI 6 MELENYZBR
File No.
CERTIFIED MAIL
RETURN RECEIPT REQUESTED.
BY:_.-H-e-rm--a--n-J=""...·"=''fi"ll'''lg-r.,...-----
LAW OFFIC,=:S
Xxtffl~t'xxl-.&~fflI!ii~~mBIGI .3:M ELEf\.YZER
~.April 29.1976
D.K=:ITH MELENYZER
NOTICE OF FILIN·"J OF AN ACCOUNT
(As required by the Rules of Practi·:e of the Orphans'
Court of Washington ':'::ounty,Pennsylva:1ia).
Yrs.Carol Wcit?ner
6907 Guilford Road
Upper Darby,PA 19082
In Re:Estate of IRENE CAMP GERARD
Place of Audit:Third Floor,Court H0':lse,Washington,Pennsylvania
Date of Audit:May 18,1976
Time of Audit:1:30 p.m.
Dear Mrs.Weitzner:
I am sending you this letter in order to c::>mply with the rules of the Orphans'
O:>Urt of Washington County,Pennsylvania.
The account on the above captioned estatE has been filed in -.:he Office of the
R~gister of Wills of Washington County,Penn3ylvania.On the c..b::>ve date and time,
there will be presented to the Orphans'Court of Washb~ton County,Pennsylvania,
a petition to audit this account.An heir of the estate,as well as a.ny creditor,is
ertitled to notice of the filing of this petition and audit,and,sho.lld you so desire,
yeu may appear there at that time.
You are not compelled to appear at the audit,but you may have some questions
on this estate.If you have any questions,plec..se do not hesitate te·write or call mE.
I shall be happy to give you any information I can,and wi.ll do ev::rything I possibly
ca'1 to answer any questions you may have.
Ve ry truly yours,
BIGI It MELEl-!YZER
File No.
CERTIFIED MAIL
RETURN RECEIPT REQUESTED.
BY:-""'U'.::o=~-...-..~:o:r-:-_-HeTman J~'lUgi
~n t1Jt (tLnurt nf (tLnmmnn ~llrn5 nf tIlIn54iU!llun (tLnunty.
'tnn5ylnnnin.®rp4nns'Qtnurt ltitti5inn
)
ESTATE OF
IRENE CAMP GERARD,
Deceased
No.63 -71-3 4:;
In the matterc·fthe Fir'st and Final
Account of Mar y Lou Matson,
Executrix
ADJUDICATION AND DECREE
And now June 1 ,19~.this matter :ame on for hearing,
audit and distribution at this session and testimony taken;and ther3upon.upon due consideration
ther~of thf;b,9lance for distribution in the hands of the Account.mt is determined to be
$,33Lf..~9 and the accounl is accordirgly confirmed;and it is ordered,
adjudged and decreed that the said balance be paid out by the Accountant in a:cordance with the
schedule of distribution hereto attached and made a part hereof,unless exceptions hereto be filed
sec.reg.·oran.appeal be taken herefrom sec.leg.
~(Specia~Presiding)
SCHEDULE OF DISTRIBUTION
•J.
4,848.55
Balance per account 1
Additional Debits -Audit 4,799.7
$48.80,
Additional Credits -Audit
Balance _
513.9~
$4,334.59,
Deduct Clerk's Costs &Receipts
Attorney Bigi &Melenyzer
t1ary Lou Matson,1/2 residue
Edward C.Ma tson,1/6 residue
Nancy Lou Matson,1/6 residue
Carol Lee Ma tson,1/6 residue
2,167.3(2,167.29
722.4 1,444.86
722.4 722.43
722.4 NO BALANCE
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IN THE COURT OF COMMON PLEAS OF "~WASHINGT6t-"COUNTY I'PENNSYLVANI
,,~••,.~,"-•.,...·iI,.'~.-.~:','..~'-."' "'"
ORPHANS 1.CO-paT,p-rVIE ION ',,,.,
I.
The'Honorable T:h:>rnas D.Gl'a~den,
J.,in Courtroom No.'4.
Big~.&Melenyzer (not present)
:..r..••
Mo~d~y·,'Mar:c!l·,_22.19i6,1:30 0'clock
p'.m.,>
,-t'
!,
.'
'.
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N·).63-71-346.'.
'.
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HEARING ON AUDIT
~
)
)
)
')
)
"
,Estate of '
IN RE:
Irene Camp G~rard,
<~Deceased.,
'>.J>-10Z,Z
III
CI.
i
0'I-'CIz'.
i BEFORE:
Ul<5:
, .~APPEARANCES:"
II:I-5TIME:
.J:5uo:J.,
:tl-I'-(II
.'\"\
•
,.,
.J.,.
"This is the time set 'oy,the,Court
.'>
The fj.,rst case for Audit is ,'the'case
c~rtai~rcases'risted.for F.onday:M~rch 22,1'976,
t :,,;.
~THE-COURT:.III •
l-ll:,'••~for.Audit of
III
II:
~at I':30 0'c lock p.m.'g ,,","
~at:No.63-71-346,the Estate of·Irene Camp Gerard.The'«.....~..u,,tt Executrix is Mary 'Lou~Mat~o'n',the ~tt;ocieys are Bigi'.&o ..~,:.,"'..r .j .."~~~
'~..
Meleny'zer.Mr ..Bigi 1S tied up in'.a criminal case,but has
.,'.'"'".''"".,I"
reported to ,the,Court thci.t Irene Camp'G:rard 's estate is as..'~,.-..'.'"
yet incomplete.'~,
.
.'Is the:re anyone else in court
.~..~.
int~~ested in this'estate?
the matter will ,be 'contin~ed
(No respons:.)"All right:,
'~~,~_••~,f
then,p~Rd~ng the completion of
'.
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that estate.It will be'contirlued to the next audit",list;
*'k '~'(-'.* * *"/<*
t',,
I hereby_certify th~i~the
proceedings are contained.fully'and accu~ately in the notes
'.
,
i'
approved
"
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f·-..
'-~_f'_....,-
ij.,.r-'"',".~hef ,fC?~egoiflg~':r:ecord of the,~./>!,1'.....-"..\.~.. •7 I~\"""!""·''·Of;~~hearing in the above ca~se is hereby
,:'."i,..•l::,~/"'."..,}:,:f'.{,i """?
;.~..~~"--~'J.ii,,~t -'~~,-L.filed:'"",'to'be
at the
"'.~,,""
is a correct 'transcript of the'sa'1le.
t-=u
~proceedings
a
~and directed
u
Ci::l..,
:tI-,..
N
iol-
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I:
'.~
t~
0(taken by ~e at the hearing'~n,the ~bove cause ,and that this
z,'-~copy
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIl
ORPHANS'COURT DIVISION
HEARING ON AUJIT
The Honorable Thomas D.Gladden,
J.,in Cqurtroom No.4.'
Bigi&'Melenyzer (not present)
Monday,March 22,1976,1:30 o'clock
p.m.
''''---''
IN RE:
Estate of
Irene Camp Gerard,
<t
_~Deceased.
>..J>-Ul
Z
Z1110.
zo1-
Clz
I BEFORE:
Ul-<s:
~APPEARANCES:
I~...5TIME:
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:cl-i'N
~
)
)
)
)
)
No.63-71-3~-6.
-/.J
~THE COURT:This is the time set by the Court
111l-n:~for Audit of certain'cases listed for Mcnday,Narch 22,1976,
111n:
~at 1:30 o'clock p.m;The first case for Audit is the case
:Jou..Jat No.63-71-346,the Estate of Irene Camp Gerard.The..:
uEExecutrix is Mary Lou Matson,the attorneys are Bigi &o
Melenyzer.Mr.Bigi is tied up in a cri:ninal case,but has
reported to the Court that Irene Camp Gerard's estate is as
yet incomplete.
Is there anyon,~else in court
interested in,this estate?(No response.)All right,
the matter will be continued then,p~nding the completion of
--------41-----------------------,-----,-,--·--------·"-----··---,--·-------If--
is a correct transcript-of the same.
The foregoing record of the
A -A,/;£~THOMAS D.GLAtDEN,J.
~.
that estate.It will be continued to t~e next audit list.
)
I hereby certify-that the
proceedings are contained fully and accurately in the notes
taken by me at the hearing in the above cause,a.nd that this
..:
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~copy
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It~proceedings at the hea.ring in the above cause is hereby apprOVE d
Cl
~and directed to be filed.
u
o
:J..,
J:l-
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".'IN THE COURT OF COMMON!PLEAS OF WASHIN8TO~COUNTY,PENNSYLVANI~. !.......,..f"• ,r r~'<.~..e ..'",.1.<•';.1 'I
l .(..,'..•--1 .~....,l,...Jt ~fO.R·P'HAr,i~N·.S.',····C·O".R'DIVI'SICN'H,,."t A ~..+~(.~i iff.il ~",./././,.:....~,'>..:;;;..U T
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Gerard,)
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!\o."E3-7l-346,
APPEARANCES:Herman Bigi,Esq.,(Not pre'sent)
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:c~BEFORE:
This is the time set'by the (:;ourtfor,heari~g
"
HEARING ON AUDIT
The Honorable Thomas D.Gladden,J.,in
Courtroom No.4 .
,Tuesday,May 18,1976.TIME:
THE COURT:
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Is there anyO:le else in Court
The papers have been ::orw3.rded to us by Mr:
He states that they are all in ord:r'and that the,
The Executrix is Mary Lou Matson ,.t·:le Attorneys Bigi
Bigi.
346.
,.
Estate is J;eady for Audit.
and Melenyzer.
~on the Audit of the Estate of Irene Camp,Gerard at No.63-71-
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interested in the estate of Irene Camp Gerard?If not,
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the Audit of this Estate will be orde=id'closed.
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,I hereby certify that the proceedi gs
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are contained fully and accurately in th:=notes taken by me at
the h~~ring in the above cause,and that this copy is a correc
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transcript of the same.
OFF)t.GiAL STEtlt'JG~~HER
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ioI-~?he foregoing record of the pro-
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Ul •~ceeding at the hearing in the above cause-is hereby,approved
~and directed to be filed.II:
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=======~==========~....-.-.............,........__.~........_-================*==~------~--~._._~-~---_:=._--
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANI
ORPHANS'COURT DIVISION
on the Audit of the Esta.te of Irene Cdmp,Gerard at No.63-71-
t
Estate is ready for Audit.Is there cnyone else in Court
interested in the estate of Irene Camf Gerard?If not,t
BEFORE:The Honorable Thomas D.Gladden,J.,in
Courtroom No.4.
APPEARANCES:Herman Bigi,Esq.,(Not present)
TIME:Tuesday,May 18,1976.
346.The Executrix is Mary Lou Matson,the Attorn~ys Bigi
and Melenyzer.The papers have been forwarded to us by Mr.
Bigi.He states that they are all in 'order and that the
No.63-71-346
This is the time set by :he Court for hearingTHECOURT:
I-IEARING ON AUDIT
IN RE:)
)
Estate of Irene Camp,Gerard,)
)
Deceased.)
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the Audit of this Estate will be ordered closed.
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OFFn::CJ:AL :::TEN~---
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2
I hereby certify that the proceedi gs
are contained fully and accurately in the notes taken by me at
the hearing in the above cause,and that this copy is a correc.
transcript of the same.
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zo1-~The foregoing record of the pro-
::r:tJ)~ceeding at the hearing in the'above cause is hereby approved
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R CC-43 (5-65)
(;3-7/--3~,
<...
COMMONWEALTH OF PENNSYLVAN:IA IIfC'"
DEPARTMENT OF REVENUE C():fJ/(frU~E~t~~
HARRISBURG "'()t.(fr''.--.lION
{folG 4,,-.s
1;6,'11 7/
/
NOTE:TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Department of Revenue
Bureau of County Collections
26·S.4th Street
Harrisburg,Pennsylvania
Dear Sir:
Pursuant to Section 742,Pennsylvania Irheritance an:!Estate Tax Act of 1961,
we herewith submit the following report:
NAME OF REPO TI ('\~\I"'('\""0 LI"'\I\~1 rss~'R NG CHARLE~OI FEJ~\.\L ~.,.'J:'::)U ",,'h .1.FINANCIAL INSTITUTION '.~..t/'-''I 1\r.P.O.~...J/\....._,J J...,j~\,.."'dJP-'1 a •~.;'-'-'"
ADDRESS 0)J.·"'"'.-,.,,\P(.\;,;/\.bLI22
ACCOUNT NO.OF JOINT,V"oc"-.'."
TRUST OR INVESTMENT DEPOSIT Strn.n~{J-ACCOu.tltf-'l96L'O
NAMES ON ACCOUNT -,C .."";1'"...~.OR INVESTMENT .J.l>cllQ 1J1'~'U or !·o.-;:r J..ou b.t'.tGOn
DECEASED JOINT DEPOSITOR,I1"'om Gorr.:r.dTRUSTEEORINVESTOR..._·_
ADDRESS ;;06 Oal:l~.:d A~ll'O •.'Q11.:.!'loru!,t :Pc,.1:5012
DATE OF DEATH rob:r"U~fi"~$"{1SURVIVINGDEPOS:':.IT=O::R:-,---':=--~~------------
BENEFICIARY OR INVESTOR __!_'1:'_'io'T!1!_·'_Lo_·_u_r_·!!\_:t_eo_u_"_
ADDRESS 306 Oo.Jt1nn,l l\VO.,Cinrlo1'Oi~Fa"1~2J
RELATIONSHIP TO DECEDENT DOliGhwl,"tQ :t.-om Q.::t",,~
DATE DEPOSIT OR INVESTMENT.or .'1.-,"\'\9""WAS ESTABLISHED ·t,lanua..~':'<:'J Hr_
BALANCE,INCLUDING INTEREST ~"r.6S
DUE,AT DATE OF DEATH $;l_Le:_."'_
9ijs.~j?@ C::X '"
sft4~.·$.f-7/
CHARLEROJ FEDERAL ~AVINGS AND
LCAN h.S::3JCIATiOi\J
RIioC-134 (1-69)...•.....ic.
COMMO-lWEALTH OF PENNSYLVANIA·
DEPARTMENT OF REVENUE
BUREMJ OF COUNTY COLLECTIONS
INH:RITANCE TAX DIVISION
TO:~~RY LOU }~TSON
306 OAKLAND AVENUE
OFFICIACNOTI'~E OF'IN-i~RITANCE fAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
.Dat~:__F_e......:b......:r......:u......:a..:..ry:!...-.=-24~f....:1:.:9:.....:.7-=1:....-._
County __'_v_a_s_h_i._n...::g:...t_o_n _
_~CHA~R~L=E=RO~I==-.1,~P=ENN=S;:...::Y;..o=L~VA~N~I~A:....___'l~5022 County File No._
Bureau File No.(~3 -7/-J yt,.
We have received notice ·that,x&XlW~:xxx.xXXXXx:xxxxxx.xXXXSXx.xxXXXXXXXXXXX
on February 8 .19-21,you came into ownership of ,:ertain property through~~~GK
~~~~.~lK~transfer from.IRENE GERARD.deceased.
Urder the Inheritance and Estate Tax Laws of the Commorwealth of Pennsylvania such transfers are taxable
and -he liability for the payment of the inheritance tax due i~imposed upon you,as transferee.
Tre property on which tax is hereby assessed consists of:Jt.Savings Account #19640.held in
the CHARLEROI FEDERAL SAVINGS &LOAN ASSOCIATION,CHARLEROI OFFICE,CHARLEROI,
PENNSYLVANIA.In the names of IRE~~GEFARD or M\RY LOU MATSON.Opened,
January 12,1971.Balance as of date of death,$=9~45=~.6=8~.~_
appraised by the Commonwealth,as of the date of death,at $_9_4_5_._6_8_
100 %of this amount is taxable at the rate of 6 %
ORIGINAL A5SESSMENT AMENDED ASSESSMENT
ASSESSED BY:_
(Agent for the Commonwealth)
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
AMOLNlOF TAX DUE
D If you pay the above amount within three (3)months
of the date of death of the decedent,or on or
before Hay 8 19 71 you may deduct a
discount of 5%of the amount of tax due,or
D T,istax became delinquent,fifteen (15)months
a:ter the date of death and,in addition tothe
tc x,statutory interes!at the rate of 6%of the
tcx per annum is also due as of *_
19__in the amount.of
*11 the tax is not paid by the above datE~additional
ir.terest is due at the rate of 6%per annum until
pJid
TOTAL AMOUNT DUE
APPRA ISED BY:_--:.4L---=,::~=--_~~~=o_
$
945.68
56.74
2.84
56.74
$--------
$-=============
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:
-t!YJ3 7cJ
'~·~~/Y7/
c-:7.X"//')r'JJ:?
To nsure proper credit to your account
this Official Notice must accompany
youl payment.Mail or bring it to:
15301
If you have already paid this tax to an executor,administrator,attorney or other personal repre~enta}i;fe of the ...-
decedent for forwarding to the Commonwealth,list below th~da,te ..pai,cl,name .and address of the person to whom'
you made payment,their official title and the amount....
Date Paid Name and Address of Payee ~~..~",".-"A~ount .Paid :~"
Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses
or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of·tax due.H any
such expenditures meet all of the three following tests,it is recommended thqtyou itemize the payments belo~,
execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and ail low
those which he determines to be proper.The tax will then be recomputed and you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1-You were personally legally respo.nsible for these debts,and
2·You actually paid these debts out of the account or property described above and can furnish proof
of such payment,if required,and
3 -These same debts are not also claimed,for tax 'purposes,by an executor,adininistrator or other
personal representative of the decedent handling the administration or the general estate of the
decedent or any other transferee.'.."
SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obligation Amount Paid
;
TOTAL $:
(attach separate sheet if required)
SS:
COMMONWEALTH OF PENNSYLVANIA)
COUNTY Of _
I,hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent,,for which I
was legally responsible ond which I did payout of the property herein taxed.I:further certify,that to the
best of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance
tax purposes.
SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF____________19__.
Signature of Taxpayer
REPORT OF REGISTER OF WILLS
I,the undersigned,duly elected Register of Wills in and for the above county,do respectfully report that I
have allowed deductions listed above in the total amount of $--------0
Date of Approva I:
Register of Wi lis
,.
Form RCC-2-
DE.ARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HAR3.ISBURG.PENNA.17 127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE APT..!.l ~..,l.~.7.l .
COUNTY Washington.......................,.
FILE NO ?.~..:..?..!.:..~.~.§.
Whereas,.+..r..~.p..~Q..~.r..~.r.4.late ·)f g.h.g,.:r.l..~.r..Q.i .
in the County of ~~.~.~.h.!.P.:g:~.Q.~Commc'nweallth of Pennsylvania.having died on
the ~~.h day of .f..~.p..:r.~.~.r.:'.19 7.1.seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore.I Fra.n.c.e.s L.e.o.an appraiser duly appointed according to law.
having been designated to make a fair and conscionable appraisement ,of the said estate.and to assess and fix
the cash value of all annuities and life estates growing out c·f said estate.hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or E'njoyment to co!lateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly nserves the right to appraise and assess transfer
inheri-,ance taxes at the lawful collateral rate on any such future intereEt.
JT.HELD
Description of Asset
Jt.Savin s Account 19649 held in the
CHARLEROI FEDERAL SAVINGS &L~N ASSOCIATION
CHARLEROI OFFICE CHARLEROI PENNSYLVANIA.
In the names of IRENE GERARD or MARY LOU
Unit
Values
$
Appraisement
Made for InheritanceTaxPurpOles
MATSON.Balan:e
as of date of death -----------------------
Total
945
945
68
68
...................WASHINGTON .County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
..............JRj!;.N:E.:..G:E.:RA.RP..
Deceased.
Late of
CHARLEROI
Date of Death,F..~.b..:r..u.~.:r.y 8...,.l.9..7.l..
Appraisement Docket Vol.,.
Page,No ?}.:.?~:.~.~.?.
Filed in Register's Office,..A.p.ril 2 19.71..
Amount of tax due,$,.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
H'rote abo.ut Appra.isemcnt,
Appeal f"om Appraisement,.
Entered and charged,.
~'
"t
,
~-~------------._------------._------------------.,
E..)ft,No.RCC·62 (4.~1)THIS FORK REQUIRED IN ALL ESTATES WITH GR,OSS ASl!,ETS UNDER tlO,:loo.UNDER SEC':'ION 701 OF ACT OF JUNE 16,1961./
EFFECT;VI .JANUARY 1.1982.(FILE IN DUPUCATE WITH COPY OF WILL ATT~CHED)
OFFICE OF THE REGISTER OF WILLS..J -r7 1-3 L/-~WASHI~GTON ~I _County of .
.Mar:!..L.Qu.Mats.on 'of ...306..Qakl3.u.d .A:v.euL.e,;.Char.ler.oi.,..PA .
.(Name)(Addrese)
being 1uly ~}iQX.n _.__..according to law,deposes and says that he is th~_..l3.~_~_~gtIJ.~..__._._.
(E:ec.,Adm.,Legat'ee.Etc.)
of the estate of..IRf.N~~AMr._.m~_MB_.:R...__.._whose last residence was ?Q_Q_..Qg.Kl~ng AY~n.lHL _..__.
(No.)(Street!
..---.~~_':':!..~.~:.:.?_~_~.__~~._.deceased,and that the whole of De estate of saB decedent,wh:>died _?l.§1.?J .
(Gity.Borough or Township)(Date)
consisred of:
REAL PROPERTY
REAL PFOPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDENT.
WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES.GI"'E NAMES.ADDF.;ESSES AND REr,ATIONSHIP OF OTHER OWNERS.
Real Eatate
All that certain pie~e or parcel of 19~situate in the
Borough of Donora,waShing~County,pej~Ylvania:which the
decec..sed,Irene Camp Gerard,o~an/CndiVided one-half interest
alon~with Amber Eugenia Nuttal as~forth in the Adjudic~tion
and Iecree in the Estate of sara~/Melv~Iiams at No.291 of
Estimated
Value
1963 A.A.in the Orphans'courylof washing~County,Pennsylvania.
The Adjudication and Decree/f~recorded in Dee~Ck Volume 1176,
Page 122.($5,000.,00)$2,500.00
Personal Property
NONE
I
NOTE:You may expedite the processing of this return by filing 'With it,and as a part of the return,
letters f::'om financial institutions or mortgage holdersI certifying to amounts on jeposit or owed by the
decedent as of the date of death.Such letters must be signed by a responsible Jfficer of the financial
institution or mortgage holder and indicate clearly amounts of prine_pal and interest in the decedent's
account at the date of death and the type of accountI aceount number and the exact name or names in
which the!account is registered..•
'-.
JointIy Held Property Estimated'.'Value ~
o...
Ill'-that ~p.rta;n n;p~p.or Darcel of land situate in the Borough -
of Donora,Was h ington County,Pennsylvania,which the deceased,
Irene Camp Gerard,owned an undivided one-half interest along with
mber Eugenia Nuttal as set forth in the Adjudication and Decree in
the Estate of Sarah Melverne Iiams at No.291 of 1963 A.A.in the
rphans'Court of Washington County,Pennsylvania.The Adjudication
and Decree is recorded in Deed Book Volume 1176,Page 122.($5,000.0 0)
-
$2,500.00
oK;J !~~-cJ(),o 0
Transfers within TWO YEARS Prior to Death
NONE
','
-,"'....,~.'.....\....,~
-...-~..'.,--.-..-..~.-..~",'."..~..,
...-......",.,"..'...'''.".>.."':"
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o
That at the time of de~th there was no s~fe'deposit box registe~ed 'ih"decedent's''i~dividual name'-or Jointly with,or'~s agent or deputy of
another,or in decedent's individual name,with right of access by another as agent or deputy,with the exception of the fol1owing:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
NONE
-
BENEFICIARIES
BENEFICIARIES AND ADDRESSES
RELATIONSHIP SURVIVED AGE OF LIFE
"(If step-children or DECEDENT TENANTS OR INTEREST OF
(State ful1 names of all and their addresses who have illegitimate children STATE YES AKNUITANTS BENEFICIARY
an interest,vested,contingent or otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE
forth this fact.)DECEDENT
Mary Lou Matson,306 Oakland
Avenue,Charleroi,PA 15022 daughter yes vested
,
,r-_'iiii
,i-'
RESIDENT DECE;DENT DEBTS AND DE:::>UCTIONS CLAIMED
·NOTE·List fir~t five items in the spaces so provided,observe nota"ions thereon,s-nd instruction!
Funeral expenses paid,Harold L.Schrock
"....--....;:D....;:E;c::B....::T---:..O.:.:.R_C;...::'L=.:.A.:..;:I.:..:M=---.-......;N::..:..:..::A.::..l'.::..U.:..:R=E_O::.;F:........::S.:..:fl.:.::M.:..;:E=---.-----:..:A:..:.M::.;O:.....:U:...;:N......;T=r------lnTHIS COLUMN!<EGISTER ONLY
$1,665 PO $
Family exemption ewill not be all::rved unless
decedent died residi19with a SPOlBe or children:)
Russell Marino Administration EXI.enses.
1-11H,"""",~~rm...la~n~J~.--=B~l~'~Q"i=-----1 -Counsel fees.
13 50
125 00 I
M3.ry Lou Matson FiduciafY comlt'ission •
125 00
OTHER DEBTS AND CLAIMS
I2500'
I.
18 DO!
14 00
290 00/
15 36
I
100 00
29 84 1I
I
1%transfer tax on ~ale of
property to Amber E.Nuttal
et.con.
Interment
Expenses of last illness
(.)See Notebele,w
Grave marker
Estate Notice
Estate Notice
M0nongahela Cem~tary
Arthur Paluso,M.D.
Olga o.Woodward,Recorder
Valley Independent
Kurtz Monument :ompany
Charleroi-Mones3en Hospital Balance due on medicare part
B charges
Washington County Reports
HeTman J.Bigi,Esquire Preparation of estate deed 25 00
Total $2,44 5 0 1.'-(..,~,n"D
Note:The estate agrees to acvise the Register of Wills ifthe amount 2;ctually paid ~r settlement .)f any fee,commission 01'debt is greater
or less than the estimated amount claimed and allowed.
S"1bscribed and sworn to b~fore me this ..~Nc\.'.
......~"~.:..:_:••••••:do.da;of ...0c:t~~b"!,97s.6~r='.-4.>"J_~.i.~~~),/7 J _~P.v.b.li~(;,r;.-_")V IN ~&1V·l C ~.\../. W tmore\and 0.,a..-North CharleroI,as .\11 '97'1',,_~.Aprl •M'I Commission ""+,,,es .
~W~.~£zJ.7l!4?V ,.., .f (E xecutor-AdmtnUltrator)-
..~9.~..9.s))~l)..4..~y~;rHl.~.
-(Street Number)
Charleroi,PA 15022
'City or Town and State)
Hav·,ng been duly swom aceording to law,I do here~bove aJpl'aisement is Il:'la~in conformity with law on this
.............,.:/J.~..day of '1..,19.~L
..-.--:::::7/.,~.Appraioer
I-n tt:.e event that any future interest in this estate is transferred in p·~ssession 01'en.ioyment to coll:l.teraJ heirs of the decedent after the
-expiration of any estate for Iif:!or for yeal's,the Commonwealth hel'eby expressly re!E:-ves the righ:t::>appraise and assess transfer-inheri-
tance t-lxes at the lawful collat-~I'al I'ate on any such future interest.
REPORT OF THE
I,the undersigned duly elected Register of Wills in and for.. . . .County,Pennsylvania,do respectfully
report that I have allowed debts and deductions in the amounts claimed by de nent,eXI'ept as to~emswhere a greater or lesser amount
8 set fortli in the last cOlumn.:the right in said schedule above,which greater or les.ser .arnounfF].eJl%reeSSe.Jes the sum allowed as a/dedu~tion.
Dated:10\1.13 .197':';.RlJSSELL :,:A;'!~~.:.........~..I.I .~.t.~~~.
.~:fe~r ofWills
:1
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"
Form No.RCC-62 (4-71)
WillAdministration INo "Year .
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
IRENE CAMP GERARD...........................................................................
Deceased
Late of J3.Q:r9.4gP...Qf..G1:J.?-:r:~~.~9i
County of WASHINGTON............................................................
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
."{d"00 A'J .,'}NIH S"{IA
S77/Iii d Ci ,'/JL SIj:3CfQu"'!\';iAi '1'1-"'0nuIy'.,'f n I,';':)"J '0
lZ II UIJ EZ 110 Sf.
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RCC-81 (6-73)·
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENL E
BUREAU OF COUNTY COLLECT ONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
MARYl'LOU MATSON
(Executor or Adm ini strator)
IN YOUR REPL Y PLEASE
REFER TO
Inheritance Tax Divisio.,
/
IRENE CAMP G:F:TI;,ARDInRe:Estate of .,--_
___W_AB_HIN__G_TO_N__County _ F Ie No.63-71-346
oear MRS e MATSON:
You are hereby notified that the original
appraisement in the estate of IRENE CAMF GERARD
has been filed in the office of the Register of Wi lis of WABIlINGTON
County on NOVEMBER 13,,19.25....,Said appraisement reflects the following
valuations:.
Real Estate ..,...-~_
Personal Property _
T ransfers --'-~_
Join,tl y Owned .....J2-.."t-5.£>,O"""O'-"e....O""-O _
TotoI -"2=-',-t.5~OO~eO~O!..___
As to such tax that is paid within three months from date of death,a five (5%)
percent discount is allowable.As to any tax that remains unpaid after nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to Decem~er 22,1965)from date of death,
interest at the rate of six (6%)percent per annum is chcrged.
Any party in interest who is aggrieved by this notice may object thereto within
sixty days after receipt of said notice as provided byS~ction 1001 of the Inheritance and
Estate Tax Act of 1961,72 P.S.2485-1001,P.L.373._./-.0
Date {{""13-1~.Signed~'
Title C!Lt ~Jl
DATE OF DEATH:FEBRUARY 8,1971
Note:This is not a bill.
RCC-3\';(5"68)
COMMO~WEALTHOF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
Estate of GERARD,IRENE CAMP
(Last Name)(First Name)
SUMMARY
2-8-~63-71-346DATEOFDEATHFILENO._
(Initial)
REPORT OF INHERITANCE TAX APPRAISER
WASHINGTONI,the undersigned duly appointed Inheritance Tax Appraiser in and f()r the County of ,
Penns~·IVilnia,do respectfully report that I have appraised the real and personal property as repJrted in the foregoing return at
the vahJes set forth opposite each item in the last column to the right in Schedules "A","B",'''C'',and "E".,
Dated:_1L-:1:....----:-1_3_-_1'---S-_
IN"-lERITANCE AX APPRAISER
REPORT OF TIlE REGISTER OF WILLS ~
I,the undersigned duly elected Register of Wills in and for WASHINGITJN Caunty,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed by deponent,...exee'Pi30 those items where a greater or
lesse.amount is set forth in the last column to the right in Schedule "F"'~iCh greater lesser amount represents t.he sum
allowed as a deduction.~.,
Dated:-liOV 13 197::RuSSELL MAJIN:X~'\Lt.-t~
R GISTER OF WILLS
INVENTORY
Real Property (Schedule A)
Persc:nal Property (Schedule B)
Tran~fers (Schedule C)
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less,Debts and Deductions
(SCHEDULE F)
CLE\R VALUE OF ESTATE
Valuation of life estates or
VALUE AS REPORTED VALUE AS APPRAISED
$$'---------1--
2.500,00
?1:500 00
?441:5 '70
54.30
VALUE AS REAPPRAISED
$-------+--
annuities.. . . . . . . . . . . . . . . . . .$~Esr~TE TAX ASSESSMENTS $=========:t=
FO~.USE OF REGISTER ONLY
Tax on'$--------::::-r---if-=~~
Tax on $5:::..14_0 -+=3:::..°_~
Tax on $5%
Tax on $10%
Tax on $15%
Exemptions *
Tot:d Estate -l-__
TOTAL TAX
COMPUTATIO~OF TAX1-·_1~
:_..,------IL (*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
'Less tax previously paid
BALANCE
Le~s 5%of tax if paid within
3 months after death ::::::::::=t===
BALANCE OF INHERITANCE TAX DUE $t=
Ad.interest at rate of 6%from_____to $------
AMOUNT OF ESTATE TAX ASSESSED $-~L-
Es :ate tax paid $---'l-
BALANCE DUE $---__L-
Adj interest at rate of 6%from t=
------'lto-----$------,
TOTAL TAX BALl\~CE $-----PAID $_
FOR USE OF REGISTER ONLY ADjUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of ".ax by the Reg"ister of Wills,for proper reason,
same should be noted below,with short explanation.
Will
Administration !No .
IN THE
Year
,
-J
MATIER OF THE APPRAISEMENT
OF THE
ESTATE OF
IRENE CAMP GERARD
Deceased
j
Late of ...CHARLEROI....
County of CHARLEROI
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
I
p y
the expiration of any estate for life or for years,the Commonwealth l:ereby expressly reserves the r:ght to appraise and assess transfer
inh"ritance taxes at the lawful collateral rate on any such future inte~est.
RC C-2 (::-64)
COMMONWEALTH OF PENNSYLVANIA DArE November 13,1975
.'DE:>ARTMENT OF REVENUE RESIDENT INHERITANCE TAX COUNTY WASHINGTON~BUREAU OF CQUNTY COLLECTIONS
HARRISBURG,PENNA,17127 APPRAISEMENT n:'E NO.63-71-346
-Whereas,IRENE CAMP GERARD late of CHt.RLEROI
in the County of WASHINGTON Commonwealth of Pennsylvania,having died on
the 8th day of Febrll$r;y 19-21-,seizE.d and possessed of an estate
subject to Inheritance Tax under the laws of the Common\Vealth of Pennsylvania;
Therefore,I,FRANCES LEO ,an appraiser duly appointed according to law,
ha'iing been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said esta:e,hereby iil~the following .appraisement:
In the event that any future interest in this estate is transferred in ossession 0-:enjo ment to ::ollateral heirs of the decedent after
Unit Appraisement
Oescr/pllon of Asset Values Made for Inheritance.
Tax Purpo.es
$
JOINTLY-HELD:
see conV'of annraisement ?hhr:;l'7n
,
-
1,-.I-.--
o.r
,
i
Having been duly sworn according to law,I do hereby certify th t the above appraisement is made in con-
formity with law on this /'3 f-I..=day d 19....2r
WASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
IRENE CAMP GERARD
Deceased.
Late of
CHARLEROI
Date of Death,FEBRUARY'.8,1971
Appraisement Docket Vol.,,g 8"'-
Page,/5'?-.5 l'.T ¢:C7'..;.Z-l~;ZJ.cHo.~_,_~::2!llJ,
,,
19..12FiledinRegister's Office,Nov.13,
Am-oumof tax due,$_
DEPARTMENT OF REVENUE
Received,
Examined and Approved,_
H/rote abo.ltt Appraisement,
Appeal j,.om Appraisement,~__
Entered and charged,_
i "
c:_
.~
"
•
Re:tl Estate
TENTATIVE STATEMENT
PENNSYLVANIA TRANSFER INHERITANCE TAX
.•Date-7-.~r=-/~..:7.r4.
'TO ~~..~::<~.n 4~~' :;..
....~J..~~:£f:r.::.LJ~L:_~;;;·;)f.LL-!!.?-~
~~~~~.~~~~:~.E~.L1.2/.
:::aised _;:~~a...€.:.~_\:~,{.t..,2..::..2/:.3...£~
.3 E-/S7-..s-
Pe-:sonal Property
)
Jo:'nt Accounts
Le ss Exemptions
-~SocJ'c:J 0.....~::.
....................................................."_e:::...£qS?.:9.'?
Lr:ss Debts and '
Ajministration Expenses __~.I.~~C:~..?.
TAXABLE AMOlTh.l'Sf/,de),
••••••••••••••••••..••••••••..••••••••••••••••••••••h ••••••
TA..X on @ %_..
TAX on s:-.£:...;i,..~@ ~0/0 ::?:::..<i!..k :.
Amount Previously Paid
TAX f.ALANCE .
lnterest from ~.:::£:.?6 to .4f.:~_.
............................................................
.3,.2c'..
.~tf?.%on ~..:.c:?!:...&;..~70,..·..1 ..........·..·......···· ·..
BALANCE DUE COMMONWEALTH 2.~~~.
DISCOUNT (50/0)IF PAID WITHIN THREE MONTHS
FROM DATE OF DEATH.
PAYABLE TO:
REGISTER OF WILLS
WASHINGTON COUNTY If!
COURT HOUSE
WASHINGTON,PENNSYLVANIA.,/c,~7cc;H(..5'-0 c?to
...._.....~~...~~.~..:::::::'.::.
.Register ~f",yilfs···1Gd~·~·=;:;:;~
Commo:lV'ealth of Pennsylvania.#~9'&Jut ..ta?7 c:,.
REC=IVED Three and 96/100.--.-------__--.._-__--..dollars
Mary tou Matsoll repres3nting Penns'fl~ania Inheritance or
Fro,,:Atty.Herman 8111 Esta:e Tax dl.€from the following estate:
Address 411 Washington Avenue
Charleroi;Penna.15022
2~Tax or.$,_
6%Tax 0'$__5_4_".3__0 _
$--------.11;:I
$3.26'---------111
N::Jme of Decedent _I_r_e_n_e__C_am_-=p~G_e_r_·_a_rd ---I
Date of Paym ent J....:a__D_u__a__r'Y--'.~_7..!..._1_9_'_6 -1
I
J$---------.
$--------
0/0 Tax cn i $----------lllli
Estate T0'(,t..ct of
MJy 7 1Y27
15'%Tax on $,_Date of Death_2_'..._8_.-_7_1_----1FilsNo.63-71-346
3,,26$---------1l'JI
.70$---------,Inl
,$---------IUI
DTAL TtX C'<E)IT
Less five perc.er'tum o'tax if
~aid witl-in three morths after
elate of c1eath
°lus intErest at the rete of
,,5 %fre!].,5-8-72
\to aate
I.
"
~'
,.
.-....'-"l:
U00 ~[p [L~@illl}~:~":;S E A C
Remarks:
jmo
CJunty _'_W_a_s_h_i_ll..=g__t_O_D --t
NOTE:This Triplicate Receipt to be retain~d for aullil.tP8rp",eio7 5'
..,,'~O.,"";)..,
•:''~~.~.~.'".Received b"
NOTE:In accepting the transfer inherlta'1ce tax 6n future estates,prior to the death 'Of the lif3
tenant ar tenant for years,as evidenced by.this'receipt,-it is undersfood th~t the ~~mmonW3alth ;',e,1 J
nat be precluded or prevented from hereafter assessing additional inheritance lox at the c!Bath cf tf-.e .
life tenant ar tenant far years whenever it appears th9!.~uch addl'ional tax rna'be legaly dUE and
collectiblefar any reason whatsoever.I
;l
_____"--_.-...-__rr~~~--=""~.....!..o....__._......._~_~.~~.